Administrative Policy
13 June 1994 External T.I. 9412055 - DSLP
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4 October 1991 T.I. (Tax Window, No. 10, p. 19, ¶1496)
9 May 1991 T.I. (Tax Window, No. 3, p. 13, ¶1252)
ATR-39 (11 March 1991) "Deferred Salary Leave Plan"
2 October 89 T.I. (March 1990 Access Letter, ¶1163)
18 October 89 Meeting with Quebec Accountants, Q.11 (April 90 Access Letter, ¶1166)
18 October 89 Meeting with Quebec Accountants, Q.12 (April 90 Access Letter, ¶1166)
Articles
Greville, "Sabbatical Plan Constitutes Effective Method of Deferring Compensation", Taxation of Executive Compensation and Retirement, December 1989/January 1990.
Paragraph 6801(a)
Administrative Policy
23 April 2021 External T.I. 2020-0872371E5 - Sabbatical leave plan - Application of SDA rules
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(11) | consequences of a sabbatical leave plan being offside the SDA rules | 275 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(o) | s. 8(1)(o) deduction when employer notional contributions to off-side sabbatical leave plan | 161 |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(n.2) | s. 12(1)(n.2) inclusion to employer when employee forfeits entitlement to employer notional contribution to off-side sabbatical leave plan (which had generated s. 20(1)(oo) deduction) | 179 |
19 December 2016 External T.I. 2016-0643191E5 F - Deferred Salary Leave Plan (DSLP)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | salary advance arrangement results in recognition when advances made rather than when earned | 125 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | deduction where “repayment” of advances made during employee leave | 217 |
2013 Ruling 2012-0451771R3 - Deferred Salary Leave Plan (DSLP) - ITR 6801(a)
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4 February 2009 External T.I. 2008-0292771E5 F - Régime de congé à traitement différé
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8 June 1995 External T.I. 9507415 - CONDITIONS RE DEF SAL LEAVE PLAN
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5 June 1995 External T.I. 9505815 - DEFERRED SALARY LEAVE PLAN 6801(A)
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23 June 1993 T.I. (Tax Window, No. 32, p. 22, ¶2627)
13 January 1992 Memorandum (Tax Window, No. 15, p. 21, ¶1694)
Subparagraph 6801(a)(i)
Administrative Policy
28 May 2020 External T.I. 2020-0849681E5 - Deferred salary leave plan
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29 May 2020 External T.I. 2020-0849841E5 F - Deferred salary leave plans (DSLP)
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15 May 2020 External T.I. 2020-0848511E5 F - Deferred salary leave plans (DSLPs)
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14 May 2020 External T.I. 2020-0848641E5 - Deferred salary leave plans (DSLPs)
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29 May 2014 External T.I. 2014-0520851E5 F - Deferred Salary Leave Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(iv) - Clause 6801(a)(iv)(B) | no requirement for employer to provide a return on the deferred amounts | 192 |
Subparagraph 6801(1)(a)(iii)
Administrative Policy
23 January 2014 External T.I. 2013-0515721E5 F - Deferred Salary Leave Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(1)(a)(v) | full-time employee cannot return on a part-time basis | 150 |
Subparagraph 6801(a)(iv)
Clause 6801(a)(iv)(B)
Administrative Policy
29 May 2014 External T.I. 2014-0520851E5 F - Deferred Salary Leave Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(i) | terms cannot provide for voluntary withdrawal of employee except where hardship | 174 |
Subparagraph 6801(1)(a)(v)
Administrative Policy
14 June 2021 External T.I. 2021-0896151E5 - Deferred Salary Leave Plan - Retiring After Leave
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(11) | CRA generally will not backdate loss of DSLP status if the employer terminates and cashes out the arrangement within 60 days of it ceasing to comply | 266 |
8 December 2020 External T.I. 2020-0869961E5 - DSLP and voluntary exit program
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23 January 2014 External T.I. 2013-0515721E5 F - Deferred Salary Leave Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(1)(a)(iii) | can have a salary deferral period, then leave, then payback period | 187 |
17 July 2007 External T.I. 2007-0237811E5 F - Régime à traitement différé
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | s. 8(1)(n) for required repayment of deferred salary under a deferred salary leave plan | 182 |
16 November 2006 External T.I. 2006-0203131E5 F - Régime à traitement différé
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | advances received were salary rather than loans and, when repaid, reduced employment income | 279 |
Paragraph 6801(d)
Administrative Policy
6 February 2019 Internal T.I. 2018-0762101I7 - Ruling request - DSU plan and EPSP
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 144 - Subsection 144(3) | proposed use of EPSP trust to produce equivalent of CCPC stock option plan was abusive | 544 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | use of EPSP trust to synthetically create the equivalent of a s. 110(1)(d.1) stock option plan would be a s. 245(4) abuse | 431 |
24 November 2015 CTF Roundtable Q. 2, 2015-0610801C6 - Salary Deferral Arrangements
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement - Paragraph (k) | conversions of RSUs to DSUs no longer permitted except for grandfathered units | 258 |
29 April 2015 External T.I. 2015-0565181E5 - Amendment to DSU plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(11) | termination of Plan contrary to DSU rules triggered retroactive application of SDA rules | 218 |
10 April 2015 External T.I. 2014-0535951E5 - Election under DSU Plan
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2014 Ruling 2012-0457101R3 - Proposed amendments to a Deferred Share Unit Plan
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2012 Ruling 2011-0418571R3 - Amendment to 6801(d) Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | amendment to add stock settlement alternative | 86 |
2010 Ruling 2010-0376531R3 - Plan with DSUs and 3-year bonus deferral PSUs
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2010 Ruling 2010-0353121R3 - Deferred Share Unit Plan
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19 March 2009 Internal T.I. 2009-0306971I7 F - 6801(d): Traitement fiscal pour l'employé
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | appreciation in DSUs is not a capital gain | 202 |
2004 Ruling 2004-0072041R3 - Deferred Shares Unit
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Articles
Anu Nijhawan, "Canada-U.S. Cross-border Deferred Share Unit Plans – Trips and Traps", Taxation of Executive Compensation and Retirement, Federated Press, Volume 24 Number 01 July/August 2012, p. 1559.
Jessica Bullock, "Recent Administrative Positions of the Canada Revenue Agency Regarding Deferred Share Unit Arrangements", Taxation of Executive Compensation and Retirement, Vol. XV, No. 3, 2011, p. 946.
Subparagraph 6801(1)(d)(i)
Administrative Policy
21 November 2016 Internal T.I. 2016-0641961I7 F - DSU Plan
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(11) | recognition in income of full value of deferred units issued under offside plan | 191 |